Budget for the Ashrafiya
Huzaima Bukhari & Dr. Ikramul HaqPakistan is controlled and ruled by ashrafiya (elites)—comprising indomitable military complex, civil bureaucracy, higher judiciary, landed aristocracy and its cronies, industrialist-turned politicians, religious and spiritual leaders (sic), media tycoons and their powerful employees, and unscrupulous…
Money laundering and issue of “immunity”
Huzaima Bukhari & Dr. Ikramul HaqThe Supreme Court on February 19, 2010, while hearing Civil Petition No. 1049, 1348 & 1406 of 2009, summoned the Chairman of National Accountability Bureau (NAB) and reprimanded him for not implementing the order of…
Perils of SRO culture
Huzaima Bukhari & Dr. Ikramul Haq“By withdrawing tax measures through Statutory Regulatory Orders (SROs), the government is subverting the budget”—Dr. Kaiser Bengali, a noted economist and technical member, National Finance Commission from Sindh.Dr. Kaiser Bengali, in an interview with a…
Taxation without Representation!!
Huzaima Bukhari & Dr. Ikramul HaqNo taxation without representation is a cardinal principle—accepted by every civilized nation—embodied in Article 77 of the Constitution of Pakistan. It is perpetually and flagrantly violated—a lamentable act that remains unnoticed at public level. The…
Are we that helpless?
Huzaima Bukhari & Dr. Ikramul Haq“If you think of yourselves as helpless and ineffectual, it is certain that you will create a despotic government to be your master. The wise despot, therefore, maintains among his subjects a popular sense that…
Architectural splendours
Huzaima Bukhari“Architecture is a science arising out of many other sciences, and adorned with much and varied learning; by the help of which a judgment is formed of those works which are the result of other arts.” —Vitruvius, Roman author,…
“Fine” or “penalty”: infringement of law vs business need
Dr. Ikramul HaqDr. Ikramul Haq, a leading international tax counsel, is a well-known author specialising in international tax, press, intellectual property, corporate and constitutional law. Dr. Ikram is Chief Partner of Lahore Law Associates (fax: +92 42 6365584, e-mail: irm@brain.net.pk;…
Appraisal of Alternate Dispute Resolution Mechanism
Huzaima Bukhari & Dr. Ikramul HaqFor the first time in the history of Income Tax Law in Pakistan, Alternate Dispute Resolution (ADR) option was provided by inserting section 134A vide Finance Act 2004 which was aimed at extending the much-desired-for…
Extraconstitutional moves to extend tax laws to FATA/PATA
Dr. Ikramul HaqDr. Ikramul Haq, a leading international tax counsel, is a well-known author specialising in international tax, press, intellectual property, corporate and constitutional law. Dr. Ikram is Chief Partner of Lahore Law Associates (fax: +92 42 6365584, e-mail: irm@brain.net.pk;…